bobby - nosmo's example is correct... there is $5 remaining as the adjustable GROSS income...you are a sole proprietor bobby - you are the business and since you do not pay yourself a salary in the case of being incorporated, your NET (meaning the bottom line) is what you have in hand after ALL DEDUCTIONS AND EXPENSES ARE PAID - including taxes of all kind

it's like Soupy said in the other thread...someone employed by someone else may say "I make $50,000 a year"....that is their GROSS income...their NET income is what they actually take home after uncle sam gets his cut

business is no different - you are speaking as if taxes don't count....go ahead and try to skip paying taxes one year and you will then see how much they "count"